Estructuración de un plan de cuentas contables dirigido a empresas comerciales conforme la normativa técnica y legal vigente.

Abstract

Due to globalization, commercial companies nowadays require control over their economic finances and the management of their accounting transactions, providing in such a way that orderly and truthful accounting information is established. In this sense, the chart of accounts is an instrument that allows to carry out a systematic order of the accounting accounts of an entity, which is why this research work focuses on the development of a chart of accounts, through the application of legal and current regulations, in order to improve the processes of accounting records and decision making of businesses in the commercial sector. On the other hand, within the methodology a qualitative approach was established, with a descriptive nature level and the application of the analytical method, concatenated to this, a bibliographic technique will be used since several scientific documents, books and other documents related to the subject of study will be analyzed, which allowed to give as a result a structured chart of accounts for a commercial company where the accounting items for the groups of assets, liabilities, equity, income and expenses are detailed according to the regulatory requirements.